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Contents

Official guidance
Company Taxation Manual

CTM48910 · Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents

  • CTM48911 · Tax elected funds (TEFs): introduction and conditions of membership: introduction
  • CTM48912 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: overview of conditions of membership
  • CTM48913 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the property condition
  • CTM48914 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the genuine diversity of ownership (GDO) condition
  • CTM48915 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition
  • CTM48916 · Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the scheme documentation condition
  1. Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime: contents
  2. Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition

CTM48915 | Tax elected funds (TEFs): introduction & conditions of membership for the TEF regime: the loan creditor condition

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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